For employees
What changes in 2027?
Compare your net pay in 2026 and 2027 at the same gross salary, or with a pay rise. The 2027 tax figures come from the 2027 Tax Plan, which is still a proposal: the House of Representatives votes on 12 November 2026. The 2027 minimum wage is final. Assumption: employee below state pension (AOW) age.
Net pay 2026 and 2027
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| Breakdown | 2026 | 2027 (proposal) |
|---|
Comparison on an annual basis: tax under the brackets minus the general tax credit and labour tax credit, over your annual salary including holiday allowance. Your monthly payslip may differ slightly: the Tax Administration publishes the 2027 wage tax tables in December. The 2026 net pay per month according to the monthly table is shown in the gross to net calculator.
What changes on 1 January 2027?
The status column shows whether a figure is final or still a proposal. The figures for income tax and the tax credits apply to people below state pension (AOW) age.
| Item | 2026 | 2027 | Status |
|---|---|---|---|
| Bracket 1 | 35.75% up to €38,883 | 36.23% up to €39,247 | proposal |
| Bracket 2 | 37.56% up to €78,426 | 38.16% up to €78,426 | proposal |
| Bracket 3 | 49.50% | 49.50% | proposal |
| General tax credit | max €3,115; phase-out 6.398% from €29,736 | max €3,154; phase-out 6.638% from €30,910 | proposal |
| Labour tax credit | max €5,685; phase-out 6.510% from €45,592 | max €5,929; phase-out 6.51% from €47,834 | proposal |
| Minimum wage 21+ per hour | €14.99 (from 1 July 2026) | €15.29 | final |
| Minimum youth wage, age 20 | 80% | 87.5% (€13.38) | final |
| Self-employed deduction | €1,200 | €900 | final |
| Starter deduction | €2,123 | €10 | proposal |
| SME profit exemption | 12.7% | 12.7% | proposal |
| Employer premiums (Awf, Aof, Whk) and Zvw | 2026 rates | published in the Government Gazette | not yet known |
| Wage tax tables 2027 | – | Tax Administration, December | not yet known |
| State pension (AOW) | – | SVB, end of December | not yet known |
When is it final?
The House of Representatives votes on the 2027 Tax Plan on 12 November 2026, and the Senate is expected to follow in December. The government is still looking at extra compensation for working people, so the labour tax credit may change. The minimum wage of €15.29 per hour was set by ministerial regulation on 29 October 2026. We will update this page and the gross to net, employer costs and freelancer net income calculators (which already have a 2027 option) as soon as figures become final.
Examples
Same gross salary in both years, with payroll tax credit and 8% holiday allowance, no pension contribution.
| Gross per month | Net per year 2026 | Net per year 2027 | Difference |
|---|---|---|---|
| €2,500 | €29,189.38 | €29,368.47 | + €179.09 |
| €3,000 | €33,064.55 | €33,186.96 | + €122.41 |
| €3,500 | €36,822.49 | €36,887.48 | + €65.00 |
| €4,000 | €40,051.72 | €40,248.20 | + €196.48 |
| €5,000 | €46,471.07 | €46,558.68 | + €87.62 |
| €6,000 | €52,890.41 | €52,869.17 | − €21.25 |
Frequently asked questions
Will I take home more in 2027?
According to the 2027 Tax Plan (proposal), most employees keep slightly more at the same gross salary: at €3,000 gross per month (with holiday allowance and payroll tax credit) about €122 more per year, at €4,000 about €196. From around €6,000 gross per month you keep slightly less, because the rate of bracket 2 rises.
What is the minimum wage in 2027?
From 1 January 2027 the statutory minimum hourly wage for 21+ is €15.29 gross (now €14.99). The minimum youth wage rises extra: age 20 goes to 87.5% (€13.38 per hour).
Are the 2027 figures final?
The minimum wage is final. The tax brackets and tax credits come from the 2027 Tax Plan, which still has to pass the House of Representatives (vote 12 November 2026) and the Senate. The status column in the table shows this for each figure.
Why does this differ from the gross to net calculator?
This comparison calculates over the whole year, so both years are compared in the same way. The gross to net calculator uses the 2026 monthly table with its rounding; the 2027 tables will not be published until December.
Note: indicative, not advice
This comparison is an indication based on the 2026 rates and the 2027 proposals and is not tax, legal or payroll advice. Assumptions: employee below state pension (AOW) age, resident of the Netherlands, no taxable benefit, 30% ruling or other deductions. The 2027 figures may still change. No rights can be derived from this result.
Something wrong or missing? Let us know
Sources
- Rijksfinanciën – Bill 2027 Tax Plan (brackets, tax credits, starter deduction; in Dutch)
- Senate – 2027 Tax Plan (37.022), status of the bill (in Dutch)
- House of Representatives – letter and regulation 29-10-2026: minimum wage from 1 January 2027 (in Dutch)
- Income Tax Act 2001, art. 3.76: self-employed deduction (in Dutch)
Checked on 30 October 2026.